Why is it so difficult to tax the rich? Evidence from German policy-makers.
Why are rich citizens not taxed more heavily – despite growing inequality (aversion)? The literature offers several explanations, all of which ultimately work through the minds and actions of politicians. Taking Germany as a case, we therefore ask in 25 semi-structured interviews which obstacles lef...
| Publicado en: | Journal of European Public Policy Vol. 29; no. 5; pp. 767 - 787 |
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| Autores principales: | , , , |
| Formato: | Artículo |
| Publicado: |
Taylor & Francis Ltd
May2022
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=156614881&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 156614881 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 13501763 5BM jtl: Journal of European Public Policy issn: 13501763 maglogo: N pubinfo: dt: May2022 vid: 29 iid: 5 pid: 377 pub: Taylor & Francis Ltd artinfo: ui: 156614881 10.1080/13501763.2021.1992484 ppf: 767 ppct: 20 formats: tig: atl: Why is it so difficult to tax the rich? Evidence from German policy-makers. aug: au: Fastenrath, Florian Marx, Paul Truger, Achim Vitt, Helena affil: Institute for Socio-Economics, University of Duisburg-Essen, Duisburg, Germany Danish Centre for Welfare, University of Southern Denmark, Odense, Denmark su: Tax expenditures Political campaigns Lobbying Taxation Semi-structured interviews Communication strategies Germany sug: subj: Germany Tax expenditures Political campaigns Lobbying Taxation Semi-structured interviews Communication strategies keyword: Ideas left-wing parties political inequality power representation taxation ab: Why are rich citizens not taxed more heavily – despite growing inequality (aversion)? The literature offers several explanations, all of which ultimately work through the minds and actions of politicians. Taking Germany as a case, we therefore ask in 25 semi-structured interviews which obstacles left-wing politicians perceive in taxing the rich. Overall, tax increases are perceived as difficult projects. Organized business is described as a major barrier, but in a way that goes beyond existing accounts: besides classical lobbying, business interests are seen to influence electoral politics through long-term communication strategies shaping tax preferences. Moreover, the interviews point to a previously unrecognized organizational barrier that we coin the 'vicious competence cycle': left-wing politicians are often overwhelmed by tax issues which results in consequential disadvantages when confronted with resourceful anti-tax actors. They describe how party-internal discourses shape these competence patterns by influencing motivations, feasibility perceptions, and electoral strategies. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y dt: @attributes: year: 2022 holdings: @attributes: islocal: N |
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